How Does A Foreign Trade Enterprise Lose Its Special Invoice For Export Tax Refund?

[question] how do foreign trade enterprises lose the VAT invoice for export tax refund?

[answer] according to the Circular of the State Administration of Taxation on the issue of export tax rebates for special duty invoices issued by foreign trade enterprises, the special invoices for the enterprises to lose VAT should be dealt with in two ways: [2010]162

The first is invoice couplet.

In the case of all losses, according to the document No. [2010]162 of the state tax letter, if a foreign trade enterprise loses its voucher invoices and invoices associated with VAT invoices issued by the foreign trade enterprises, after the certification of VAT invoices is in conformity with the requirements, the photocopy of the VAT invoice booklet and the declaration certificate of the VAT invoices issued by the tax authorities of the Sellers shall be declared by the tax authorities of the competent export tax refund authorities after being examined and approved by the buyer's competent tax authorities.

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Two is the invoice couplet, but the deduction is lost, according to the national tax Letter No. [2010]162.

It is stipulated that for a foreign trade enterprise only to lose the deduction of the VAT invoice, it can declare the export tax rebate for the tax authorities responsible for the export tax refund according to the photocopy of the VAT invoice.

In addition, there are two points to note when conducting this business:

First, according to the Circular of the State Administration of Taxation on the adjustment of the tax rebate voucher period (the tax Letter No. [2009]617), since January 1, 2010, the time limit for deducting tax rebates from VAT invoices has been adjusted from 90 days to 180 days.

Then, foreign trade enterprises lose the VAT invoices issued (offset couplet or invoice couplet). If they have not been certified, they should be certified in time within 180 days of the prescribed period, and the export tax rebates should be handled according to the above two kinds of circumstances.

Two, the tax authorities in charge of export tax rebates all over the country should, in order to strengthen the management and examination of export tax rebates, and make sure that the information on the VAT invoices is more accurate, they can only handle the export goods that have been issued VAT invoices by foreign trade enterprises in accordance with the relevant provisions of the current export tax rebates.

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[problem] when the employees go abroad to study, the travel agency will arrange the relevant accommodation, etc., can the relevant invoice be issued by the travel agency, can it be paid on the basis of the invoice tax?

[answer] according to the enterprise income tax law of the People's Republic of China and the regulations on the implementation of the enterprise income tax law of the People's Republic of China, "the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, are actually deducted from the calculation of taxable income.

The related expenditure referred to in the eighth section of the enterprise income tax law refers to expenditures directly related to income.

The "reasonable expenditure" in the eighth section of the enterprise income tax law refers to the necessary and normal expenditure that should conform to the routine of production and operation activities and should be included in the profits and losses of the current period or the cost of the assets concerned.

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If a taxpayer is required to provide proof materials, the competent tax authorities shall be able to provide legal evidence to prove their authenticity, otherwise, they shall not be deducted before tax.

The proof material should include: name, location, time, task, payment voucher, etc.